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2018 (3) TMI 1393 - AT - CustomsRe-export of impugned goods - confiscation - penalty - import of Pharmaceutical Gelatin Bloom 220 - restricted/prohibited goods or not - Held that: - the appellant have not ventured to import any prohibited goods and or restricted goods. Further the item imported was permissible to be imported freely subject to compliance of standards and permission by Wild Life (Protection) Act, 1972 CITES. The only irregularity found is that upon test, two of the parameters (biological criteria) were found to non-compliant - there was a delay in testing and the samples were drawn by the Customs officers and not by the experts of FSSAI or Staff of Sriram Institute for National Research, Delhi - There were every chances of contamination due to non-handling as per the required criteria. There is no mala-fide on the part of the appellant-importer nor a case is made out against them that they have ventured to import prohibited/restricted goods in violation of the provisions of the Customs Act - Confiscation as well as penalty set aside. Appeal allowed - decided in favor of appellant.
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